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PRIYANKA REFINERIES PRIVATE LIMITED & OTHERS vs. DEPUTY COMMISSIONER ST AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
Karthik Ramana Puttamreddy
Karan Talwar
Res. Counsel
Harinath N
Santhi Chandra
B.v.s. Chalapati Rao

Petitioner / Applicant

PRIYANKA REFINERIES PRIVATE LIMITED & OTHERS
Respondent DEPUTY COMMISSIONER ST AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jan 29, 2025
Order No.

WRIT PETITION NOs: 5253/2023, 12485, 12487 & 12488 of 2024

Citation

2025(1) TAXREPLY 12369
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ORDER

COMMON ORDER: As all the four Writ Petitions relate to the same issues, they are being disposed of, by way of a common order. 2. The petitioners are engaged in the business of manufacturing, distributing and branding of edible oils and specialty fats in India. In the process of the manufacture of these products, the petitioners had sourced various raw materials on which GST had already been paid. It so transpired that the rate of GST payable on edible oils and specialty fats was lower than the rate of tax levied on the inputs or raw materials sourced by the petitioner. 3. Section 5 (3) of the CGST Act provides for a situation where the input tax credit available in the ledger of a registered person can be refunded, if the rate of tax on the final product is lower than the rate of tax payable on the inputs used for manufacture of such a final product. This system is popularly known as ‘inverted duty structure’. 4. The petitioners, on the ground that their ....

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